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2001 (6) TMI 106 - Central Excise
Extract:
.......mmissioner (Appeals) and the department has no material to allege to the contrary I have no alternative but to accept it. 5. The present appeal is accordingly allowed and the impugned order set aside. The department is at liberty to proceed, in accordance with law, if it is so advised, against other person who may have actually utilised the credit.